Court orders rectification of Form 3 due to IT portal delays, denies refund under Vivad se Vishwas Scheme.

The court directed the respondents to rectify Form 3 before the next hearing date, noting the non-functional ITBA e-filing portal causing delays. In the context of the Vivad se Vishwas Scheme, the petitioner was instructed to make a further payment and denied a refund due to a technical glitch, with acknowledgment of the claim's validity. The court adjourned the matter to allow the respondents to address the refund denial and additional payment issues.

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Issues:
1. Rectification of Form 3
2. Vivad se Vishwas Scheme
3. Refund denial and further payment

Rectification of Form 3:
The petitioner referred to a previous order seeking direction to rectify Form 3, which was disposed of after clarification that there was no wrong claim by the assessee and credit was given for the challan in the relevant year. The ITBA e-filing portal was non-functional, causing delays. The respondents were directed to finalize the issue before the next hearing date.

Vivad se Vishwas Scheme:
The petitioner was directed to make a further payment while being denied a refund. The Vivad se Vishwas Scheme was set to end on a specific date, prompting urgency in the matter. The respondents acknowledged the merit of the petitioner's claim but cited a technical glitch causing delays in resolution.

Refund denial and further payment:
The petitioner was denied a refund of a significant amount while being instructed to make an additional payment. The respondents acknowledged the validity of the petitioner's claim but highlighted technical issues causing delays in processing. The matter was adjourned to a later date for the respondents to finalize the issue.

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